Punjab-Haryana High Court
Commissioner Of Income Tax vs M/S Jagraon Exports on 22 January, 2016
Author: Ajay Kumar Mittal
Bench: Ajay Kumar Mittal
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
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ITA No. 89 of 2002 (O&M)
Date of decision: 22.01.2016
Commissioner of Income Tax-I, Ludhiana ...Appellant
Vs.
M/s Jagraon Exports ...Respondent
CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL
HON'BLE MRS. JUSTICE RAJ RAHUL GARG
Present : Mr. Yogesh Putney, Advocate for
Mr. Rajesh Katoch, Advocate
for the appellant-revenue.
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AJAY KUMAR MITTAL, J. (Oral)
Learned counsel for the appellant-revenue states that since the tax effect involved is ` 72,478/-, he has instructions to withdraw the present appeal in view of the circular No. 21/2015, dated 10.12.2015 issued by the C.B.D.T., New Delhi. However, he prayed that liberty be granted to the revenue to file an application for revival of the appeal in case something survives therein.
Dismissed as withdraw with liberty as prayed for. It is, however, clarified that withdrawal of the appeal by the revenue shall not be taken to be affirmation of order of the Tribunal on merits. Further, the legal issue as claimed by the revenue is being left open to be adjudicated in an appropriate case.
(AJAY KUMAR MITTAL) JUDGE (RAJ RAHUL GARG) 22.01.2016 JUDGE waseem MOHAMMAD WASEEM ANSARI 2016.01.25 11:09 I attest to the accuracy and integrity of this document